Rosell, Bartomeu and Neymar's father agreed a                 compensation package of €40 million                               

Among the numerous breaches of Tax regulations that feature in the Neymar case, one in particular stands out: namely the €40 million payout Barcelona made to compensate Neymar's father. On 3 September in Barcelona, Rosell, Bartomeu and Neymar Jr. signed a contract that sought to invalidate a previous one, signed in November, 2011, according to which the player would have been transferred in 2014.

 And sure enough the transfer took place before that date. The last clause of the contract stipulates: «And any liability on either side for failure to comply will be waivered.» That very day, also in Barcelona, Rosell, Bartomeu and Neymar's father agreed a compensation package of €40 million: 10 against the balance paid in 2011, 25 to go to N&N and 5 to be paid in January 2014, as compensation for none other than breach of the November, 2011 agreement.

This payment completely contradicts the obligations as waivered by the second contract. Sources involved in the investigation consulted by MARCA have explained that these kinds of clauses are far from normal: «It's an outrage. A clear indication that the contracts have been simulated.» The contracts involved in the Neymar case in effect only serve one real purpose, namely that Neymar plays for Barcelona. It isn't a question of salary, which means these are therefore dubious payments and they should have been declared. Furthermore, the payment of €4 million in five years' time to a company connected with Neymar to find sponsors is overinflated in relation to the market rate.